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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: partnership returns: repairing obvious errors: partnerships (Action Guide)

If you are processing a return and you consider a repair to the return is required, follow steps 1 - 7 below. This guide is presented as follows

  Step 1
   
  Steps 2 - 7

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

If the entry to be repaired forms part of the Standard Accounts information (SAI)

1. Refer the case to an Inspector before you repair an entry to consider the effect on other aspects of the accounts
   

Where the Inspector advises you to continue with the repair and in all other cases

2. Repair the SAI figure entered by either
   
  * Selecting the ‘Repair’ option from the ‘Edit’ menu heading, or
  * Selecting the ‘R’ key in function CAPTURE RETURN
  You will then be presented with the REPAIR EXPLANATIONS screen
3. Select ‘Letter’ from the Category of Repair field on the REPAIR EXPLANATIONS screen. Then select the [OK] button
4. Make a pencil note of the ‘repaired’ SAI and any other repaired figures by the appropriate box(es) on the return
5. Issue a letter (Word 32KB) to the nominated partner, see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290), or agent detailing the repairs made
6. Use function VIEW PARTNERS FOR PARTNERSHIP to obtain the name, Unique Taxpayer Reference (UTR) and responsible office of each partner
7. Notify the office responsible for each partner’s SA record of the repaired entries from the partnership return in order that
  * Corresponding repairs can be made to the individual partner’s returns
  * A Revision Notice is included in the Tax Calculation issued to each partner which shows the repairs made as a consequence of repairing the partnership return. This should be done by the office responsible for the individual partner’s SA record
  Note:
  If the partnership and partners’ returns have been received together and have been kept together, make sure only one revision notice is issued to each partner covering both repairs made to their personal return (if any), and the consequential amendments flowing from the repairs to the partnership return.
  If a partner’s return has not been received when the partnership return is repaired retain the notification in the annual run of returns until the return is eventually received, when it can be checked and any repairs made. Record the details in SA Notes for the partner
  If the partner’s return has already been captured, function AMEND RETURN should be used to make the revisions arising from the repair of the partnership return.